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阿萌酱 · 2023年01月04日

还是不太明白在加权平均的情况下为什么不用总的的进货量，而只是看没卖掉的

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NO.PZ2018062004000140

问题如下：

Assuming periodic inventory system and weighted average cost method is adopted, in 2013, Company M purchased 2,000 units of inventory, each unit was bought at $50 and sold at $70, only 1500 units were sold. In 2014, it purchased another 1,000 units, each unit was bought at $60 and sold at $75, but only 500 units were sold. In 2014, the cost of sales is:

选项：

A.

$16500

B.

$28335

C.

$43755

解释：

B is correct. In 2014,  there are 500 units of inventory left by 2013, the weighted average cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335

什么时候用总的呢，老是举的例子里不是也用了购买总数吗

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1 个答案

lynn_品职助教 · 2023年01月04日

嗨，从没放弃的小努力你好：


什么时候用总的呢，老是举的例子里不是也用了购买总数吗


主要是看题目哈，这道题目问的是cost of sales，也就是售卖掉的这些东西的成本。所以只看卖掉的500个。

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